Central Board of Direct Taxes specifies the following bonds and debentures u/s 54EA - S.O. 164(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 10279 New Delhi, the 4th March, 1997 (Income-tax) S.O. 164(E). -In exercise of the powers conferred by sub-section (1) of section 54EA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following bonds and debentures for the purposes of the said section, namely :- 1. All bonds, redeemable after a period of three years of:- (i) the Industrial Credit and Investment Corporation of India Limited, Mumbai; (ii) the Sardar Sarovar Narmada Nigam Limited, Gandhinagar; (iii) the Dharamsi Morarji Chemical Company Oil Terminals (Navlakhi) Limited, Mumbai; (iv) the Industrial Reconstruction Bank of India, Calcutta; [F. No. 142/58/96-TPL] KRISHNA SAINI, Dy. Secy.